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The tariff classification of decorative ceramic plates from China. Dear Ms. Gibson:
Issued April 15, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C85722 (April 15, 1998)
Tariff classification
HTS codes: 6913.90.5000
Headings: 6913
Product description
It is noted that similarly constructed decorative ceramic plates, style numbers 108592, 108593 and 108595 will also be imported. You claim that the subject articles are candle bases and should be properly classified under subheading 6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles. However, since these items are of the same class or kind of merchandise that are principally designed for decorative uses, they are more specifically provided for elsewhere, thereby precluding consideration of classification under the above subheading.
CBP rationale
The applicable subheading for these decorative ceramic plates will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles.
Full text
NY C85722 April 15, 1998 CLA-2-69:RR:NC:2:227 C85722 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of decorative ceramic plates from China. Dear Ms. Gibson: In your letter dated March 19, 1998, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a spherical-shape decorative ceramic plate, style number 108594, which measures approximately 6 inches in diameter and possesses a wide fluted rim and a concave impression depicting a rooster-like figure at its midsection. It is noted that similarly constructed decorative ceramic plates, style numbers 108592, 108593 and 108595 will also be imported. You claim that the subject articles are candle bases and should be properly classified under subheading 6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles. However, since these items are of the same class or kind of merchandise that are principally designed for decorative uses, they are more specifically provided for elsewhere, thereby precluding consideration of classification under the above subheading. The applicable subheading for these decorative ceramic plates will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles. The rate of duty will be 6.2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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